The Local Council Report / Revenue Outturn / Reserves cover · markdown view

Reserves cover

% of net revenue expenditure · constructed · council-year

How big the council's free savings are compared with its yearly running costs — effectively how many months it could absorb a shock before hitting trouble. It matters because councils that run their savings down to nothing are the ones that end up declaring effective bankruptcy. Higher means a bigger safety cushion; a low and steadily falling figure is the classic warning sign that a council is heading for the edge.

councils
316
median
9.63
q1
5.48
q3
23.62
min
-23.42
max
1,368

Distribution

0175.65

Worst 10

CouncilClassValueIn its class
Plymouth UAunitary-23.421st worst of 62
Woking BCdistrict-6.951st worst of 164
Hillingdonlondon-1.831st worst of 33
High Peakdistrict010th worst of 164
Pendledistrict010th worst of 164
Oxforddistrict010th worst of 164
Baberghdistrict010th worst of 164
Redditch BCdistrict010th worst of 164
Nuneaton & Bedworthdistrict010th worst of 164
Bromsgrovedistrict010th worst of 164

Best 10

CouncilClassValueIn its class
Runnymededistrict1,3681st best of 164
South Oxfordshiredistrict269.422nd best of 164
Wychavondistrict182.463rd best of 164
North Warwickshiredistrict179.564th best of 164
Vale of White Horse DCdistrict153.465th best of 164
Chichesterdistrict135.236th best of 164
Hart DCdistrict118.787th best of 164
Horshamdistrict116.698th best of 164
Malvern Hillsdistrict115.879th best of 164
Tamworthdistrict114.1410th best of 164

Definition

namereserves-cover
dataset01-revenue-outturn
kindconstructed
typepercentage
unit% of net revenue expenditure
graincouncil-year
rolefeature
source"Formula: `RS_resunall_end_cy / RS_netrevexp_net_exp`. Inputs: this dataset's CSV only"
period"FY 2017-18 to 2024-25, annual (year_ending 201803-202503)"
missingness"Rows with status other than "submitted" (i.e. "total" aggregates and "not submitted") must be filtered out; a non-submitted council-year is a genuine gap, not zero. 2024-25 covers 410/411 councils. Councils abolished/created in 2017-25 reorganisations appear only for the years they existed."
score_noteMonths-of-resilience ratio, the classic s114 precursor — available, intuitive, and strongly separates well- from badly-run councils.
calculatedcalculated/reserves-cover.csv
calculated_rows3425
calculated_periods2017-18 to 2024-25
calculated_date2026-08-13
peer_groupdistricts (n=204), unitaries (n=65), metropolitan boroughs (n=36), London boroughs (n=33), counties (n=27) — scored within each class against its median/IQR

Unallocated reserves at year end as a share of the net budget — effectively months of financial resilience. A sustained fall toward zero is the classic section 114 precursor; corroborate with sibling dataset 04-efs-s114. For scoring it distinguishes councils absorbing pressure from those exhausting their buffer.